The latest report of condition and income and expense statement for Smiling Merchants National Bank are as shown in the following tables:
 

Input Area:
Income and Expense Statement Items
Interest and Fees on Loans	50	Salaries and Employee Benefits	10
Interest Dividends on Securities	6	Overhead Expenses	5
Interest Paid on Deposits	40	Other Noninterest Expenses	2
Interest Paid on Nondeposit Borrowings	6	Securities Gains (or Losses)	2
		Taxes	2
Provision for Loan Losses	1	Net Extraordinary items	-1
Noninterest Income and Fees	16
Report of Condition items
Assets		Liabilities & Equity Capital
Cash and Deposits due from banks	100	Demand deposits	190
Investment Securities	150	Savings deposits	180
Federal Funds Sold	10	Time deposits	470
Net Loans	670	Federal funds purchased	60
Plant and Equipment	50	Common stock	20
Total earning assets	830	Surplus	25
		Retained earnings	35
		Interest bearing deposits	650